Well she's all burnt in now, and sounding very good -especially with SACD. Describing the sound is little complex because there are essentially four different players in one unit: A redbook and a SACD, each with switchable output stages - either tube or solid state. So, rather than describe each combination in detail I'll just give my general impressions.
Redbook: Although there is no upsampling, I find the sound equal to, or better than conventional players at this price point. It is an imaging champ, and provides very good detail. Midrange and bass are as good or better than other players I have heard in this price range e.g. Arcam FMJ. Tubes and Solid State give predictable results with the tubes mellowing out the highs and adding a lushness to everything. Solid state provides a more detailed albeit drier sound, but with more impactful bass.
SACD: In a word: Wow! Extended highs, lows, presence, soundstage width/depth, pinpoint imaging and the dynamic range is detectably more gradient. I am now totally sold on this technology. I prefer the tubes here because there is no need for solid state and the tubes make everything more analog like.
Aside from the sound, I don't think I will ever get tired of looking at this unit - especially in the dark when the transport glows blue and the tubes glow orange - way cool! It has become the visual focal point of the system.
So, in summary, I am quite pleased with this unit from a sonic, visual and cost/performance perspective. I have heard better, but at literally twice the price (and more). The switchable output stages make this the most versatile player I've encountered and nothing compares to it visually.